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NY B86504

August 6, 1997



TARIFF NO.: 6401.92.90

Kenneth Ree
Nohemy Customs Broker
11222 La Cienega Blvd., Ste. 135
Inglewood, Ca. 90304

RE: The tariff classification of footwear from China

Dear Mr. Ree:

In your letter dated July 25, 1997 you requested a tariff classification ruling on behalf of your client, Liberty Glove, Inc.

The sample provided is of a molded rubber or plastic knee-length waterproof boot, for men, designed to be worn over other footwear, with a buckle and strap closure at the top of the shaft. It is lined with a knit textile fabric and is described as being 100% PVC external surface area.

The applicable subheading for the boots will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, or plugging; other than with a protective metal toe-cap; other than footwear covering the knee; footwear covering the ankle but not covering the knee; other than ski or snowboard boots; other than boots which are over 90% polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 37.5%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Lewellyn Robison
Port Director

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